Civic Intelligence

Second Circuit Bar Association

EIN 46-0412611 • 501(c)6 • Sioux Falls, SD

Profile

Support probono legal services, support drug, alcohol, and veterans courts

1701 South Minnesota AveSioux Falls, SD 57105

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.06x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

20th percentile

-23%

Higher net margin than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

32nd percentile

-14%

Faster asset growth than 32% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$52,802

Down $8,467 (-14%) from 2020

Liabilities

Flat

$3,177

Flat from 2020

Net Assets

Down

$49,625

Down $8,467 (-15%) from 2020

Operations
Liabilities / Revenue76th percentileNet Margin20th percentile

Revenue

Up

$36,954

Up $4,444 (+14%) from 2020

Expenses

Up

$45,421

Up $18,490 (+69%) from 2020

Net Income

Down

-$8,467

Down $14,046 (-252%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2014: $58,911Liabilities 2014: $3,177Net Assets 2014: $55,7342014Assets 2015: $53,695Liabilities 2015: $3,177Net Assets 2015: $50,5182015Assets 2016: $39,115Liabilities 2016: $3,177Net Assets 2016: $35,9382016Assets 2017: $39,084Liabilities 2017: $3,173Net Assets 2017: $35,9072017Assets 2018: $40,952Liabilities 2018: $3,177Net Assets 2018: $37,7752018Assets 2019: $55,691Liabilities 2019: $3,178Net Assets 2019: $52,5132019Assets 2020: $61,269Liabilities 2020: $3,177Net Assets 2020: $58,0922020Assets 2021: $52,802Liabilities 2021: $3,177Net Assets 2021: $49,6252021

Highlighted filing

2021

Assets$52,802
Liabilities$3,177
Net Assets$49,625
Open 2021 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2014: $52,323Expenses 2014: $50,597Net Income 2014: $1,7262014Revenue 2015: $44,504Expenses 2015: $49,720Net Income 2015: -$5,2162015Revenue 2016: $40,436Expenses 2016: $55,016Net Income 2016: -$14,5802016Revenue 2017: $47,619Expenses 2017: $47,650Net Income 2017: -$312017Revenue 2018: $51,720Expenses 2018: $49,851Net Income 2018: $1,8692018Revenue 2019: $56,555Expenses 2019: $41,817Net Income 2019: $14,7382019Revenue 2020: $32,510Expenses 2020: $26,931Net Income 2020: $5,5792020Revenue 2021: $36,954Expenses 2021: $45,421Net Income 2021: -$8,4672021

Highlighted filing

2021

Revenue$36,954
Expenses$45,421
Net Income-$8,467
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,802
Liabilities
$3,177
Net assets
$49,625
Revenue
$36,954
Expenses
$45,421
Net income
-$8,467
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$52.8$3.18$49.6$37.0$45.4$8.47
2020Detailed filing. Detailed filing data is available for this year.$61.3$3.18$58.1$32.5$26.9$5.58
2019Detailed filing. Detailed filing data is available for this year.$55.7$3.18$52.5$56.6$41.8$14.7
2018Detailed filing. Detailed filing data is available for this year.$41.0$3.18$37.8$51.7$49.9$1.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.1$3.17$35.9$47.6$47.7$0.03
2016Detailed filing. Detailed filing data is available for this year.$39.1$3.18$35.9$40.4$55.0$14.6
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.7$3.18$50.5$44.5$49.7$5.22
2014Detailed filing. Detailed filing data is available for this year.$58.9$3.18$55.7$52.3$50.6$1.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 28, 2022
Return Version
2020v4.0
Gross Receipts
$46,196
Mission and Program Overview

Mission

Support probono legal services, support drug and alcohol courts

Support probono legal services, support drug, alcohol, and veterans courts

Program Services

DescriptionGrantsExpenses
EXPENDITURES TO SUPPORT PROBONO LEGAL SERVICES, DRUG ALCOHOL & VETERANS' COURTS, AND THE BANQUET--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIMOTHY W BILLIONPresident-$0--
matthew tysdalVice President-$0--
ERIN WILLADSSENSecretary-$0--
MICHAEL M BILLIONTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Second Circuit Bar Association
EIN
46-0412611
Phone
6053361988
Address
1701 SOUTH MINNESOTA AVE, SIOUX FALLS, SD 57105

Signing Officer

Name
Michael M Billion
Title
Treasurer
Signed
2022-01-28
Discuss with paid preparer
Yes

Preparer

Firm
Nelson & Nelson CPAs LLP
Address
1701 S Minnesota Ave, Sioux Falls, SD 57105
Preparer
Michael M Billion
Phone
6053361988
Supplemental Narrative

Additional Explanations

Grants and Similar Amounts Paid In Excess of $5,000.1

“Class of Activity: Donation to Organization | Donee's Name: EAST RIVER LEGAL SOCIETY | Donee's Address: 335 N MAIN AVENUE SIOUX FALLS SD 57104 | Cash Amount Given: $25000 | Description of Property: CASH”

Grants and Similar Amounts Paid In Excess of $5,000.2

“Class of Activity: Donation to Organization | Donee's Name: SECOND Judicial CIRCUIT SIOUX FALLS SD 57105 | Cash Amount Given: $20000 | Description of Property: CASH”

Other Expenses.1

“Bank Fees $60”

Other Expenses.2

“Postage $22”

Total Liabilities.1

“- Beginning $3177 - Ending $3177”

Raw XML Appendix135 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHAEL M BILLION
IRS990EZ/BooksInCareOfDetail/PhoneNum06053361988
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01701 SOUTH MINNESOTA AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057105
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061269
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052802
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8467
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061269
IRS990EZ/Form990TotalAssetsGrp/EOYAmt052802
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GamingGrossIncomeAmt027965
IRS990EZ/GrantsAndSimilarAmountsPaidAmt045339
IRS990EZ/GrossReceiptsAmt046196
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt018231
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058092
IRS990EZ/NetAssetsOrFundBalancesEOYAmt049625
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt058092
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt049625
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIMOTHY W BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1matthew tysdal
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ERIN WILLADSSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL M BILLION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt082
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT PROBONO LEGAL SERVICES, SUPPORT DRUG, ALCOHOL, AND VETERANS COURTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EXPENDITURES TO SUPPORT PROBONO LEGAL SERVICES, DRUG ALCOHOL & VETERANS' COURTS, AND THE BANQUET
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt09242
IRS990EZ/SpecialEventsNetIncomeLossAmt018723
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03177
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03177
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt045421
IRS990EZ/TotalRevenueAmt036954
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt09242
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt027965
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt027965
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018723
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt09242
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt09242
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Class of Activity: Donation to Organization | Donee's Name: EAST RIVER LEGAL SOCIETY | Donee's Address: 335 N MAIN AVENUE SIOUX FALLS SD 57104 | Cash Amount Given: $25000 | Description of Property: CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Class of Activity: Donation to Organization | Donee's Name: SECOND Judicial CIRCUIT SIOUX FALLS SD 57105 | Cash Amount Given: $20000 | Description of Property: CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Fees $60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Postage $22
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4- Beginning $3177 - Ending $3177
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL M BILLION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND CIRCUIT BAR ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0460412611
ReturnHeader/Filer/PhoneNum06053361988
ReturnHeader/Filer/USAddress/AddressLine1Txt01701 SOUTH MINNESOTA AVE
ReturnHeader/Filer/USAddress/CityNm0SIOUX FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057105
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460376568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nelson & Nelson CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01701 S Minnesota Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sioux Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057105
ReturnHeader/PreparerPersonGrp/PhoneNum06053361988
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael M Billion
ReturnHeader/ReturnTs02022-01-28T06:09:43-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL M
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BILLION
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

Document Assets

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